Stefan Vanoverbeke, IKEA France's CEO, and CFO Dariusz Rychert were formally detained for questioning by police in Versailles today morning, the source told AFP.
The questioning was expected to last until late today, the source said.
Representatives of IKEA France were not immediately available for comment.
French prosecutors launched a criminal probe in April 2012 following allegations that IKEA paid for illegal access to secret police files to gain information about employees and clients.
The questioning follows police seizures at the company's headquarters in the Paris suburbs earlier this month.
Several people have been charged in connection with the case, including IKEA France's former risk management head Jean-Francois Paris.
Four civilian police employees have also been charged and are suspected of having been paid by IKEA in exchange for confidential police files.
Media reports have said sources were paid about 80 euros (USD 110) in each case to hand over files from the police STIC file system, which tracks millions of names and personal information about criminals, victims and even witnesses.
In one case the company allegedly asked for personal information on a customer who was suing it for 4,000 euros.
The police probe in Versailles followed a complaint filed by labour unions.
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